Section 161(2) in The Chhattisgarh Municipalities Act, 1961
(2)For the purpose of this section, Section 27 of the Indian Stamp Act 1899 (II of 1899), shall be read as if it specifically required the particulars referred to therein to be set forth separately in respect of-(a)property situated in any Municipal area;(b)property not situated in any Municipal area.
